That doesn't mean, however, that the recordings don't exist.
"In response to your request, the Secret Service has conducted a reasonable search for responsive records", the agency wrote.
Perhaps President Trump needs time to hire the voice talent to recreate the evening's dinner conversation. This line of questioning, of course, is entirely owing to Trump having tweeted, after sacking Comey, that Comey better hope there are no tapes before he starts talking to the press about his ouster.
On Monday, White House spokesman Sean Spicer, asked again if there were recordings, would not confirm it. The newspaper noted that it doesn't exclude the possibility of recordings created by another entity.
The Journal's request sought recordings or transcripts of any recordings made after January 20 at the White House.
The question about the tapes surfaced again last week when Trump was asked whether he made any recordings.
The president said that the press would be "disappointed" by his announcement, raising doubts about the existence of tapes.
Spicer told reporters Monday that it "depends on the scope of the questions" and said it was "premature" to say.
"I think the President made it very clear on Friday that he would get back as soon as possible on this and his position on that conversation", Spicer said.